I am a Licenced Estate Agent (EA)

If you are currently a licenced estate agent (EA), you can find out more about:

Refund of Application Fee for Estate Agent (EA) Licence

For the periods for which your EA was GST-registered, you are not eligible for a GST refund, as you would have claimed input tax from IRAS on this expense. No action is required from you.

If your EA has never been GST-registered or was only GST-registered for a partial period up to 13 February 2024, CEA will effect a GST refund to your EA for the relevant periods when your EA was not GST-registered. This will be done via interbank transfer, starting from mid-March 2024. No action is required from you. 

This flowchart summarises the refund process for the Application Fee for Estate Agent (EA) licence.

Refund Process for the Application Fee for Estate Agent Licence

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Refund of Application Fee for Real Estate Salesperson (RES) Registration

CEA understands that some EAs may have borne the Application Fee for RES Registration on behalf of the RESs, depending on the contractual relationship with the RESs. 

  1. If the EA had borne the Application Fee (i.e., the RES did not pay for the Application Fee), then the EA may be eligible for the GST refund.
  2. If the RES had borne the Application Fee, then CEA will refund the wrongly charged GST directly to the RES.

We will require EAs to declare this information to CEA in order to process the refunds. From 1 March 2024, CEA will be contacting each EA individually with details of how to make this declaration. EAs will be required to complete the declaration and respond to CEA by 30 April 2024. No action is required from EAs until you hear from CEA in March 2024.

For your convenience, CEA will set up a 'GST Refund' module in CEA’s e-Services, available from end March 2024, for EAs to check the details and status of your GST refund.

This flowchart summarises the refund process for the Application Fee for Real Estate Salesperson (RES) Registration Application Fee.

Refund Process for the Application Fee for Real Estate Salesperson Registration

For more information on the GST refunds, KEOs can refer to Notice 03-24 (PDF, 1.3MB) and the list of frequently asked questions below.

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Frequently Asked Questions

Application Fee for EA Licence

  1. Will my EA receive a refund on the GST amount for the Application Fee for EA Licence?

     If your EA is GST-registered, your EA would have claimed input tax from IRAS. Hence, your EA will not be eligible for a refund.

    If your EA is not GST-registered, your EA will receive the refund of the GST amount for the Application Fee for EA Licence. CEA will process this refund directly, and no further action or documents are required from you.

  2. My tax record shows that my EA did not claim input tax from IRAS. Can I submit a request to make a claim?

    If your EA did not claim input tax from IRAS, CEA will require you to submit a GST refund request so that we can process your refund. You can use the FormSG link that will be made available on CEA’s website from 1 May 2024.

  3. If my EA was only GST-registered for a partial period up to 13 February 2024, will my EA still be eligible for a refund for the period when it was not GST-registered?

     If your EA was only GST-registered for a partial period up till 13 February 2024, CEA will effect a GST refund to your EA for the relevant periods when your EA was not GST-registered. This will be done via interbank transfer, starting from mid-March 2024. No action is required from you.

  4. If my EA is eligible for a refund, when can I expect the refund to be made?

     CEA will progressively process and effect the refunds from mid-March 2024. We seek your patience and understanding as we will need time to process and pay the refunds.

    Once CEA effects the GST refund, CEA will send out a notification to you and you may login to CEA’s e-Services and proceed to the 'GST Refund' module that will be available from end-March 2024 to check the details and status of your GST refund. Please allow up to 3 working days for the status of your GST refund to be updated.

  5. How will the refunds be made?

     If eligible, the refund will be made to the EA via interbank transfer.

Application Fee for RES Registration

  1. My EA sponsored and paid for the Application Fee for RES Registration for our current and former RESs. Will my EA get a refund of the GST amounts for this fee?

     CEA understands that some EAs may have borne the Application Fee for RES Registration on behalf of their RESs, depending on the contractual relationship with their RESs. In this case, your EA may be eligible for the GST refund. CEA will be reaching out to all EAs on the next steps, from 1 March 2024.

  2. How will I know if my EA is eligible for the GST refund for the Application Fee for RES Registration?

     CEA will require you to declare if you or your RESs (current and former) had borne the Application Fee for RES Registration that was paid prior to 14 February 2024. Your EA will also be required to declare if input tax was claimed for the Application Fee for RES Registration.

    From 1 March 2024, CEA will be contacting each EA individually with details of how to make this declaration. EAs will be required to complete the declaration and respond to CEA by 30 April 2024. No action is required from you until you hear from CEA in March 2024.

  3. How will the refunds be made?

     If eligible, the GST refund will be made to the EA via interbank transfer.

For more FAQs on the GST refunds, you can refer to the list of general frequently asked questions and answers. 

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